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Combining Consistency with Simplicity When Estimating Tax Incidence: Alternative Assumptions and Findings for Three Countries

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  • Clive Bell
  • Christoph Rosenberg

Abstract

Identifies, examines, and finds remedies for three forms of potential inconsistency that can arise in the Pechman-Musgrave method of estimating the distribution of the total tax burden using microdata sets. Several variants of shifting assumptions are formulated for analysis, in which the indexation of transfer incomes and the international mobility of capital play a central role. The resulting patterns of effective tax rates are quite sensitive not only to whether transfers are indexed, but also, in the case of the U.S., to whether capital is so mobile as to escape the burden of all taxes.

Suggested Citation

  • Clive Bell & Christoph Rosenberg, 1993. "Combining Consistency with Simplicity When Estimating Tax Incidence: Alternative Assumptions and Findings for Three Countries," LIS Working papers 102, LIS Cross-National Data Center in Luxembourg.
    • Handle: RePEc:lis:liswps:102
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    Cited by:

    1. Disney, Richard & Whitehouse, Edward, 2001. "Cross-country comparisons of pensioners’ incomes," MPRA Paper 16345, University Library of Munich, Germany.
    2. Peter Gottschalk & Timothy Smeeding, 1995. "Cross National Comparisons of Levels and Trends in Inequality," LIS Working papers 126, LIS Cross-National Data Center in Luxembourg.
    3. Timothy Smeeding, 1996. "Cross-National Comparisons of Income Distribution: The Income Distribution Guideline Needs of Microdata Users as Seen from the Perspective of the Luxembourg Income Study," LIS Working papers 151, LIS Cross-National Data Center in Luxembourg.

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